FAC Explorer

Audit 302937

FY End
2023-06-30
Total Expended
$1.72M
Findings
4
Programs
13
Organization: Town of Lebanon Connecticut (CT)
Year: 2023 Accepted: 2024-04-09
Auditor: Cliftonlarsonallen LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
392633 2023-003 Significant Deficiency - I
392634 2023-003 Significant Deficiency - I
969075 2023-003 Significant Deficiency - I
969076 2023-003 Significant Deficiency - I

Programs

ALN Program Spent Major Findings
21.027 Coronavirus State and Local Fiscal Recovery Funds $198,384 Yes 1
84.425 Education Stabilization Fund $88,069 Yes 0
10.553 School Breakfast Program $61,612 - 0
10.555 National School Lunch Program $56,884 - 0
84.048 Career and Technical Education -- Basic Grants to States $49,924 - 0
10.560 State Administrative Expenses for Child Nutrition $32,353 - 0
84.367 Improving Teacher Quality State Grants $24,097 - 0
84.010 Title I Grants to Local Educational Agencies $22,009 - 0
84.027 Special Education_grants to States $15,000 - 0
84.424 Student Support and Academic Enrichment Program $10,000 - 0
84.173 Special Education_preschool Grants $9,843 - 0
10.649 Pandemic Ebt Administrative Costs $1,884 - 0
90.401 Help America Vote Act Requirements Payments $1,805 - 0

Contacts

Name Title Type
W8MNNBDTTG43 Hayley Wagner Auditee
8606423572 Vanessa Rossitto Auditor
No contacts on file

Notes to SEFA

Title: NONCASH AWARDS Accounting Policies: Basis of Presentation The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal award activity of the Town of Lebanon, Connecticut, under programs of the federal government for the year ended June 30, 2023. The information in the Schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Because the Schedule presents only a selected portion of the operations of the Town of Lebanon, Connecticut, it is not intended to, and does not, present the financial position, changes in fund balance, changes in net position, or cash flows of the Town of Lebanon, Connecticut. Basis of Accounting Expenditures reported on the Schedule are reported using the modified accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance. Under these principles certain types of expenditures are not allowable or are limited as to reimbursement. De Minimis Rate Used: N Rate Explanation: The Town of Lebanon, Connecticut, has elected not to use the 10% de minimis indirect cost rate provided under Section 200.414 of the Uniform Guidance. Donated commodities in the amount of $20,753 are included in the Department of Agriculture’s National School Lunch Program, Assistance Listing #10.555. The amount represents the market value of commodities received.
Title: PRIOR LOAN AND LOAN GUARANTEES (LOANS) Accounting Policies: Basis of Presentation The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal award activity of the Town of Lebanon, Connecticut, under programs of the federal government for the year ended June 30, 2023. The information in the Schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Because the Schedule presents only a selected portion of the operations of the Town of Lebanon, Connecticut, it is not intended to, and does not, present the financial position, changes in fund balance, changes in net position, or cash flows of the Town of Lebanon, Connecticut. Basis of Accounting Expenditures reported on the Schedule are reported using the modified accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance. Under these principles certain types of expenditures are not allowable or are limited as to reimbursement. De Minimis Rate Used: N Rate Explanation: The Town of Lebanon, Connecticut, has elected not to use the 10% de minimis indirect cost rate provided under Section 200.414 of the Uniform Guidance. The Town of Lebanon, Connecticut has the following loan balance outstanding as June 30, 2022, with the United States Department of Agriculture. The outstanding loan balance was not included in the accompanying schedule of expenditures of federal awards in accordance with 2 CFR Section 200.205 of the Uniform Guidance, the basis for determining federal awards expended. There are currently no continuing compliance requirements relating to this loan other than repayment of the loan. The original balance of the loan was $5,105,000, during 2023 the Town repaid $110,351, and at June 30, 2023, the outstanding balance is $3,610,975.

Finding Details

Finding 2023-003
2023-003 Federal Agency: U.S. Department of Treasury Federal Program Name: COVID-19 America Rescue Plan Act Assistance Listing Number: 21.027 Federal Award Identification Number and Year: 06-6002031-2021 - Pass-Through Agency: State of Connecticut Office of Policy and Management Pass-Through Number(s): 12060-OPM20600-29669 Award Period: March 3, 2021, through December 31, 2026 Type of Finding: - Significant Deficiency in Internal Control over Compliance Criteria or specific requirement: 2 CFR Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Award requires compliance with the provisions of procurement, suspension, and debarment. The Town of Lebanon, Connecticut (the Town) should have internal controls designed to ensure compliance with those provisions. Condition: During our testing, we noted the Town did not have adequate internal controls designed to ensure vendors were not suspended or debarred. Questioned costs: None Context: During our testing, it was noted that the Town does not have a policy for verification that an entity with which the Town plans to enter into a covered transaction is not debarred, suspended, or otherwise excluded. Cause: The Town was unaware the contractors were not being reviewed to ensure they were not suspended or debarred. Effect: The auditor noted no instances of noncompliance with the provisions of suspension, and debarment; however, the lack of internal controls over these compliance requirements provides an opportunity for noncompliance. Repeat finding: No. Recommendation: We recommend the Town design controls to ensure an adequate review process is in place to review potential contractors to determine they are not suspended or debarred. Views of responsible officials: There is no disagreement with the audit finding. When the auditors brough this to the town’s attention we had the town attorney review the recommendation. The town’s attorney provided language that the town will include in vendor contracts going forward.
Finding 2023-003
2023-003 Federal Agency: U.S. Department of Treasury Federal Program Name: COVID-19 America Rescue Plan Act Assistance Listing Number: 21.027 Federal Award Identification Number and Year: 06-6002031-2021 - Pass-Through Agency: State of Connecticut Office of Policy and Management Pass-Through Number(s): 12060-OPM20600-29669 Award Period: March 3, 2021, through December 31, 2026 Type of Finding: - Significant Deficiency in Internal Control over Compliance Criteria or specific requirement: 2 CFR Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Award requires compliance with the provisions of procurement, suspension, and debarment. The Town of Lebanon, Connecticut (the Town) should have internal controls designed to ensure compliance with those provisions. Condition: During our testing, we noted the Town did not have adequate internal controls designed to ensure vendors were not suspended or debarred. Questioned costs: None Context: During our testing, it was noted that the Town does not have a policy for verification that an entity with which the Town plans to enter into a covered transaction is not debarred, suspended, or otherwise excluded. Cause: The Town was unaware the contractors were not being reviewed to ensure they were not suspended or debarred. Effect: The auditor noted no instances of noncompliance with the provisions of suspension, and debarment; however, the lack of internal controls over these compliance requirements provides an opportunity for noncompliance. Repeat finding: No. Recommendation: We recommend the Town design controls to ensure an adequate review process is in place to review potential contractors to determine they are not suspended or debarred. Views of responsible officials: There is no disagreement with the audit finding. When the auditors brough this to the town’s attention we had the town attorney review the recommendation. The town’s attorney provided language that the town will include in vendor contracts going forward.
Finding 2023-003
2023-003 Federal Agency: U.S. Department of Treasury Federal Program Name: COVID-19 America Rescue Plan Act Assistance Listing Number: 21.027 Federal Award Identification Number and Year: 06-6002031-2021 - Pass-Through Agency: State of Connecticut Office of Policy and Management Pass-Through Number(s): 12060-OPM20600-29669 Award Period: March 3, 2021, through December 31, 2026 Type of Finding: - Significant Deficiency in Internal Control over Compliance Criteria or specific requirement: 2 CFR Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Award requires compliance with the provisions of procurement, suspension, and debarment. The Town of Lebanon, Connecticut (the Town) should have internal controls designed to ensure compliance with those provisions. Condition: During our testing, we noted the Town did not have adequate internal controls designed to ensure vendors were not suspended or debarred. Questioned costs: None Context: During our testing, it was noted that the Town does not have a policy for verification that an entity with which the Town plans to enter into a covered transaction is not debarred, suspended, or otherwise excluded. Cause: The Town was unaware the contractors were not being reviewed to ensure they were not suspended or debarred. Effect: The auditor noted no instances of noncompliance with the provisions of suspension, and debarment; however, the lack of internal controls over these compliance requirements provides an opportunity for noncompliance. Repeat finding: No. Recommendation: We recommend the Town design controls to ensure an adequate review process is in place to review potential contractors to determine they are not suspended or debarred. Views of responsible officials: There is no disagreement with the audit finding. When the auditors brough this to the town’s attention we had the town attorney review the recommendation. The town’s attorney provided language that the town will include in vendor contracts going forward.
Finding 2023-003
2023-003 Federal Agency: U.S. Department of Treasury Federal Program Name: COVID-19 America Rescue Plan Act Assistance Listing Number: 21.027 Federal Award Identification Number and Year: 06-6002031-2021 - Pass-Through Agency: State of Connecticut Office of Policy and Management Pass-Through Number(s): 12060-OPM20600-29669 Award Period: March 3, 2021, through December 31, 2026 Type of Finding: - Significant Deficiency in Internal Control over Compliance Criteria or specific requirement: 2 CFR Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Award requires compliance with the provisions of procurement, suspension, and debarment. The Town of Lebanon, Connecticut (the Town) should have internal controls designed to ensure compliance with those provisions. Condition: During our testing, we noted the Town did not have adequate internal controls designed to ensure vendors were not suspended or debarred. Questioned costs: None Context: During our testing, it was noted that the Town does not have a policy for verification that an entity with which the Town plans to enter into a covered transaction is not debarred, suspended, or otherwise excluded. Cause: The Town was unaware the contractors were not being reviewed to ensure they were not suspended or debarred. Effect: The auditor noted no instances of noncompliance with the provisions of suspension, and debarment; however, the lack of internal controls over these compliance requirements provides an opportunity for noncompliance. Repeat finding: No. Recommendation: We recommend the Town design controls to ensure an adequate review process is in place to review potential contractors to determine they are not suspended or debarred. Views of responsible officials: There is no disagreement with the audit finding. When the auditors brough this to the town’s attention we had the town attorney review the recommendation. The town’s attorney provided language that the town will include in vendor contracts going forward.